Since 2016, Italian taxpayers who support Teatro alla Scala with charitable donations may benefit from the Art Bonus, a tax credit equal to 65 % of charitable contributions that individuals or companies make in favor of public cultural heritage.

The tax credit is recognized within the limit of five per thousand annual revenues for companies and 15% taxable income for individuals and NPOs. The tax credit is divided in three equal quotas that may be used as compensation through F24 models, starting from the tax period subsequent to the donation. The credit is not computed for the income tax or IRAP calculations.

In order to benefit from the Art Bonus, the transfer made to Teatro alla Scala should indicate “Art Bonus” followed by the name of the beneficiary and the object of the donation. As an example: “Art Bonus – Contributo anno 2016 (Art. 1 Legge 106/2014) – Erogazione liberale a sostegno della Fondazione Teatro alla Scala di Milano”. Donors should also indicate, in the accompanying note or in the transfer itself, their fiscal code or VAT number.

Should you wish us to publicly acknowledge your support on this page and on the Art Bonus official website, please send the waiver available at the link below to [email protected] together with a copy of the bank transfer. It is also possible to be mentioned in the Public list of supporters, published on the website www.artbonus.gov filling up an online form and completing a specific waiver.